U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter J—Estates, Trusts, Beneficiaries, and Decedents / Part I—Estates, Trusts, and BeneficiariesTitle 26SubpartSubpart A—General Rules for Taxation of Estates and TrustsContents§ 641. Imposition of tax§ 642. Special rules for credits and deductions§ 643. Definitions applicable to subparts A, B, C, and D§ 644. Taxable year of trusts§ 645. Certain revocable trusts treated as part of estate§ 646. Tax treatment of electing Alaska Native Settlement Trusts
